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Circular No. 3/1/2018 – IGST: Applicability of IGST (integrated tax) on goods supplied while being deposited in a custom bonded warehouse-reg.

Attention is invited to Circular No. 46/2017-Customs dated 24.11.2017 whereby the applicability of integrated tax on goods transferred/sold while being deposited in a warehouse (hereinafter referred to as the “warehoused goods”) was clarified.

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